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88.828  Articles
1 of 8.884 pages  |  10  records  |  more records»
Bank’s off-balance sheet operations have grown rapidly in recent years. The ‘off’ balance sheet description denotes that the activities involve contingent commitments or contracts which generate income to a bank, but are not normally captured as assets or... see more

Abstract.  This study analyzes how the Off-Balance Sheet (OBS) activities affect the performance of National Private Commercial Banks listed on the Indonesia Stock Exchange (IDX). OBS activities are proxied by derivatives, while banks’ performance is... see more

Este estudo teve por objetivo analisar o value relevance das informações referentes às operações de leasing operacional, tidas como off-balance sheet. Para tanto, partiu-se do total de empresas listadas na BM&FBovespa, em 2010 e 2011, onde, após o cumprim... see more

Abstract.  This study analyzes how the Off-Balance Sheet (OBS) activities affect the performance of National Private Commercial Banks listed on the Indonesia Stock Exchange (IDX). OBS activities are proxied by derivatives, while banks’ performance is... see more

Both the IASB and the FASB have recently issued new lease accounting standards (IFRS 16/Topic 842) that have been applied by entities since the beginning of fiscal year 2019. The new standards introduce an important change in the lessee’s accounting model... see more

The Problems in Credits and savings groups of ”kopsa” and “Melati” 1). System administration and financial management is very simple, 2) The low productive business activities (entrepreneurship) members, 3) Not having a clear institutional ... see more

Both the IASB and the FASB have recently issued new lease accounting standards (IFRS 16/Topic 842) that have been applied by entities since the beginning of fiscal year 2019. The new standards introduce an important change in the lessee’s accounting model... see more

The company basically runs its business through the sale of goods or services every day that will generate revenue for the company. Receivables are considered very important because it is one component in the balance sheet, so accuracy in processing recei... see more

It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances... see more

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